Bluefield has decided to use an ABC costing system and has identified the following detailed information about its cost pools and cost drivers:

Activity cost pools
Materials handling	$59,690
Machine maintenance	$17,000
Cost drivers
Number of material moves	470
Number of machine hours	50,000

Required: 1. Calculate Bluefields activity rate for each cost pool. 2. Determine the amount of overhead assigned to Bluefields products if each has the following activity demands:

	Product A	Product B
Number of material moves	240	230
Number of machine hours	17,900	32,100

Calculate Bluefields activity rate for each cost pool. (Round your final answer for per material moves to nearest dollar amount and per machine hour to 4 decimal places.)

	Activity Rate
Materials Handling		per Material Move
Machine Maintenance		per Machine Hour

Determine the amount of overhead assigned to Bluefields products if each has the following activity demands: (Round intermediate calculations to 4 decimal places and your final answers to 2 decimal places.)

	Product A	Product B
Number of material moves	240	230
Number of machine hours	17,900	32,100

Determine the amount of overhead assigned to Bluefields products if each has the following activity demands: (Round intermediate calculations to 4 decimal places and your final answers to 2 decimal places.)

	Product A	Product B
Number of material moves	240	230
Number of machine hours	17,900	32,100

	Total Overhead Assigned
Product A
Product B